If partner C's capital is sixty thousand rupees and his share of the loss is five thousand rupees, what capital will remain?

Correct answer: Fifty five thousand rupees

A loss reduces a partner's capital. So C's remaining capital = 60,000 − 5,000 = 55,000 rupees. Option B (sixty-five thousand) is wrong because it adds the loss instead of subtracting it; option D ignores the loss. Exam tip: when adjusting capital always subtract losses and add profits — check the +/− sign before answering.